Typical convertible boat seats have a metal framework supporting a bed mattress wherein the metal framework is collapsed when not in use. However, these seats are cumbersome to set up and do not allow an operator to adjust the seating assembly into various positions. Seating units that do allow adjustment of seating positions are typically connected with a rivot joint which can often pinch an operator during seat adjustment. Additionally, independent pieces are commonly attached directly to a base which increases the difficulty of manufacturing the assembly within tolerance. Finally, the attachment of a seat cushion to the assembly often occurs via attachment plates disposed at the outer edge of each cushion causing a lack of support in the center seat.